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RELIANCE INFRASTRUCTURE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Gopal Mundhra
Res. Counsel
Na

Petitioner / Applicant

RELIANCE INFRASTRUCTURE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 21, 2018
Order No.

GST-ARA-11/2017/B- 14

Citation

2018(3) TAXREPLY 70
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Sewices Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : i. Whether reinstatement charges paid to Municipal Authorities would be liable to CST? ii. Whether access charges paid to Municipal Authorities would be liable to GST? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earl....

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